Charity number 271730 ISLAMIC UNIVERSAL ASSOCIATION LIMITED Report and Accounts 31 December 2024 ISLAMIC UNIVERSAL ASSOCIATION LIMITED Independent Examiners. Report Independent Examiners. report to the Trustees of ISLAMIC UNIVERSAL ASSOCIATION LIMITED I report on the financial slalements of Refugee Aid Tru51 for the year ended 31 December 2024 which comprise the statement of financial activities. These financial slalements have been prepared in accordance with the Financial Reporting Standard for Smaller Enlib'es leffeclive January 20071, under the historical cost Respective responsibilitigs of Trustees and Independent Examlner. As the Charity's Trustees you are responsible for the presentation of the accounts. you consider that the audit requirement of section 43121 of the Charibes Act 1993 Ilhe Acll does not apply. 11 is my responsibility to slate, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43171{bl of the Act, whether particular matters have come to my attention. Basls of Independent Examiner's Statement. My examination was carried out in accordance with the General Directtons given by the Charities Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusu21 items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the eviden￿ that WOLJld be required in an audit, and consequently I do not eXp￿sS an audit opinion on the view given by the accounts. Independent Examiner's Statgmgnt. In connection wrth my examination, no matters have come lo my attention.. 1 Which gives me reasonable cause lo believe that in any material respect the requirements". A. To keep accounting records in accordance with section 41 of the Act,. and B. To prepare accounts which accord with the accounting records and lo comply with the accounting requirements of the Act. Have not been mel., or 2. To which. in my opinion, attention should be drawn in order lo enable a proper understanding of the accounts lo be reache Independent Examlner- Ali & Ali Chartered Certified Accountants 18 September 2025 ISLAMIC UNIVERSAL ASSOCIATION UMITED R•915torod numbBr'. 271730 The Trusiees p￿sen1 their re￿ and the fi￿n￿al stslements for Ihe year enibd 31 D￿ember 2024 T*¢ Ttu¥lees w￿> ¥orved dLYln9 thg yfjarand up tp Ihe dale of llis ieport are set pul on pap l. Th8 Trusleos bliecked the receipts. paymenis. attounling recorits ?nd bank sia*m9nls ol Ihe 14?mic UniV¥5al A550ciaiiN Lirniled. As lai 8¥ these are Conremel I can ttsnfiTTll thai Ih¢$E accounts represent an atturate and Iiue rBcord ol the Relu9ee Trts$i hnancia sibJalion al ihe erNJ of Ihal li￿n(la1 y•arend￿9 31 Dtrcgmbgl 2024. StrucIUre￿ govornance and rnanagemÈnt The charity was tOTrned tyw8yof thiGhvB5 8dDptedon 7 Oclo￿￿2003 and amended on 7 July2003. Ther¢ ale three iru$*es StJlomoTht of Tvusleas, R•9p¢nslb11111•5 The Tryislees are r85ponsibl& for proDariro thè r£pJrt and Ihe finènciol stalemenL8 in 8¢f¢¥dance ￿1th apphcable law an(f IhB UTht£¢ Kingdorn GÈn8rally Accepied Accouniino Pratti¢E. Law ap￿Icable to charitigs in Englsnd and w￿￿¥ rOqL¥res the truslees lo wÈp2rtr finwcial staèm•th5 for each finan￿a ybar give a true and lair vi¢w of the charity's finamcd 8¢1ivihes during th8 year and of Il¥ financial PDSrfion * the @r￿ of the year. In yepènw fin£nth81 SL)tetnenls 9lving airue and lair Mew, iha trUSt*s are re4uirèd lo. sdeci Sultatd@ accoviiiino policies and then ap￿yt￿M Consistently. - male ludy8m9nls and ttstimaies that ArB i@asonatle and prL￿enl. an prepare Ihè Iinanci4 siaiement8 on the cwcem basis ￿￿10￿$ It is Inappropriaig to presum8 Ihai the ch3ritywll conlinue In operalion. The Trus1è8S Sre responsible for keeping piopgl ar￿￿￿tIng r8cord5 vthitth disdose wth ieagonablg accurscy ai any thp finawja Position of tho ¢hanly and enable them 10 en5uie that the fina￿al statements CQmFIYv￿1kn Ihe Chori1195 1993. Th9y a￿ ¥Jo re5POTr3itle lor sa199uArding Ihe assets ol Ihe Charity hence for taking rea50Tr8blè stfps f(Y the Ptsv8ntw and dètèthon ot froud Ènd Dlh9r ThKS repcrtwa¥ approved bythe ￿[d on on its b8ha 16 SeptemL*r2025 5eyed Mohammao Hassan FAGHIHE-MOUSSAVI Islamic Universal Association Balance Sheet December 31, 2024 ASSETS Fixed Assets 431,549 Total Fixed Assets Current Assets Bank and Cash Debtors Total Assets Current Liabilities Trade Creditors 431,549 167,811 599,360 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES Long Term Liabilities Provision Total Long Term Liabilities NET ASSETS 18,459 1,102 19,561 579,799 Unrestricted Funds Total Funds 579,800 579,800 ISLAMIC UNIVERSAL ASSOCIATION LIMITED Statement of Financial Activities For Year Ended 30 December 2024 2024 Incoming resources Members, donations Other donations Interest Total incoming resources 81,300 209,930 1,673 292,903 Resources expended Travel and Accommodation Salary Depreciation utility Maintenance Charges Fuel Office Exp Phone Events Insurance Interest Accountancy Total resources expended 10,869 1,299 13,036 157,142 121 200 3,393 503 37.432 3,931 728 1.427 230.081 Net incoming I loutgolngl resour¢65 f 62,822 Totsl funds broughtforward 516,978 579,800